Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Not so finely tuned

30 June 2015 / Allison Plager
Issue: 4507 / Categories: Comment & Analysis , Admin , Investigations , Policy

HMRC powers lack efficacy, say advisers


  • Late filing penalties are appropriate but should not exceed the tax due.
  • HMRC should be more consistent in how they deal with errors.
  • Lack of confidence in the training and knowledge of Revenue staff.
  • Internal review process is poorly regarded.

The system for penalties compliance checks and reviews is not working as well as it could be.

This was the overall finding of a Chartered Institute of Taxation and Association of Taxation Technicians survey of HMRC powers.

In particular it found that HMRC are unwilling to accept that taxpayers make mistakes and instead treat errors as failure to take reasonable care.

Respondents generally supported penalties for late filing and late payment but were concerned about fines when there was little or no tax at stake or when the...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon